Subject: File No. S7-13-00
Date: 09/10/2000 5:39 PM

I believe that the separation of auditors and auditors' consulting services would be best for shareholders and investors. As an accountant, shareholder and investor, I have a concern about unbiased audits performed by audit firms that provide consulting services to the company being audited. I just wanted to give you my humble opinion.

Ronald Riggins
6546 Chandler Way
Hamilton, OH 45011